The salary of the Principal Chief Commissioner of Income Tax is the highest among the various other levels in the Indian Revenue Service. He gets a basic salary of Rs 2,25,000 per month.

The department has 18 zones, each presided over by the Principal Chief Commissioner of Income Tax for that region. 

There are seven levels between Assistant Commissioner of Income Tax and Principal Chief Commissioner of Income Tax.

IRS Officer Salary by Rank

All the figures mentioned above are taken from the 7th Central Pay Commission pay matrix, which sets the pay scales for all Group A civil servants in India.

Rank	7th CPC Pay Level	Starting Basic Pay
Principal Chief Commissioner of Income Tax	Level 17	Rs 2,25,000 (fixed)
Chief Commissioner of Income Tax	Level 16	Rs 2,05,400
Principal Commissioner of Income Tax	Level 15	Rs 1,82,200
Commissioner of Income Tax	Level 14	Rs 1,44,200
Additional Commissioner of Income Tax	Level 13	Rs 1,18,500
Joint Commissioner of Income Tax	Level 12	Rs 78,800
Deputy Commissioner of Income Tax	Level 11	Rs 67,700
Assistant Commissioner of Income Tax	Level 10	Rs 56,100

However, basic pay constitutes only the initial figure. The following allowances – namely, DA, HRA and TA – make up a considerable amount after that.

1. Principal Chief Commissioner of Income Tax

An Indian Principal Chief Commissioner of Income Tax has a fixed base salary of ₹2,25,000 per month as per the Apex Scale (Pay Level 17) as recommended by the 7th Pay Commission. 

Adding other components of the salary such as Dearness Allowance (DA) and Travel Allowance (TA), the total gross salary amounts to up to ₹4,39,000.

A Principal Chief Commissioner of Income Tax is accountable only to the Central Board of Direct Taxes. There are no other pay hikes in the job as the position is at the highest level of the pay scale.

It takes almost 35 years of service to reach this position. As promotion is done on seniority and vacancy basis in the IRS cadre, only a few officers reach this position earlier.

2. Chief Commissioner of Income Tax

The monthly pay package of an Indian Chief Commissioner of Income Tax starts from ₹2,05,400 (Level 16). 

Adding to this the other Government allowances, such as the DA and HRA, the overall gross monthly salary works out to be approximately ₹4,02,000.

Chief Commissioner of Income Tax can head a whole regional charge by himself without there being a Principal Chief Commissioner above him in that region.

The reorganization of 2013 in the cadre of the Income Tax Department has created new posts in this rank only for the purpose of easing the problem of promotions.

3. Principal Commissioner of Income Tax

In India, the salary that a Principal Commissioner of Income Tax (PCIT) is entitled to receive includes a basic pay of ₹1,82,200, which is his pay according to Pay Level 15 as recommended by the 7th Pay Commission. 

When other allowances such as DA, HRA, and TA are added to the basic pay, it becomes ₹3,58,000. 

A Principal Commissioner of Income Tax is responsible for signing the biggest orders from the department and directs tax administration in an important city.

Such officers usually achieve this position by their 25th year of service, having served as Additional Commissioner and Commissioner in other cities.

4. Commissioner of Income Tax

A Commissioner of Income Tax (CIT) in India gets a monthly basic salary of ₹1,44,200 under the 7th Pay Commission’s Pay Level 14. 

In addition to these basic allowances such as DA, HRA, TA, among others, the approximate total monthly gross salary amounts to more than ₹2,86,000.

Commissioner of Income Tax is the first rank whose appointment entails heading an entire commissionerate by himself without having to report to any other field officer for his daily activities.

Several Commissioners of Income Tax also act as Commissioner (Appeals).

5. Additional Commissioner of Income Tax

The starting salary of an Additional Commissioner of Income Tax in India is ₹1,18,500 per month (Salary level 13 according to 7th Pay Commission). 

After adding the elements of Dearness Allowance, House Rent Allowance, and Transport Allowance, the Gross estimated Salary becomes ₹2,37,000 or more.

Additional Commissioner of Income Tax is responsible for the Range, which consists of assessment circles and coordinates the efforts of Joint and Deputy Commissioners functioning within the Range.

Only after the cadre revision in 2013 has the position become an integral part of the promotion process; previously, it served more like a selection grade.

6. Joint Commissioner of Income Tax

An Indian Joint Commissioner of Income Tax gets a basic monthly salary of ₹78,800 as per Pay Level 12 of the 7th Pay Commission. 

Considering all the standard allowances like Dearness Allowance (DA) and House Rent Allowance (HRA), the gross monthly salary usually varies from ₹1,61,000.

The position of Joint Commissioner of Income Tax is usually attained after 10 to 12 years in the department, long before those who have been promoted from the cadre of Income Tax Officers.

This position also enjoys powers under the Income Tax Act to authorize certain assessment orders of higher value than what can be authorized by a Deputy Commissioner.

7. Deputy Commissioner of Income Tax

An Income Tax Deputy Commissioner in India gets a starting basic salary of ₹67,700 per month under Pay Level 11 of the 7th Pay Commission. 

The total calculated salary per month is around ₹1,40,000 after including various other allowances such as DA, HRA, Transport Allowance, etc.

The Deputy Commissioner of Income Tax handles all matters that have exceeded the monetary value fixed by the CBDT, which cannot be handled by the Assistant Commissioner on his own.

Promotion to this post from the level of Assistant Commissioner is normally done after four years of working experience.

8. Assistant Commissioner of Income Tax

Assistant Commissioner of Income Tax (ACIT) in India gets a starting basic salary of ₹56,100 per month as per the recommendations of the 7th Pay Commission in India, which falls under the Pay Level 10 scale. 

Adding allowances such as DA, HRA, TA, and more, the overall gross salary is ₹1,18,000 per month.

Any individual who passes the UPSC Civil Services Examination and opts for the Indian Revenue Service will be an Assistant Commissioner of Income Tax, irrespective of the rank obtained in the examination.

Before becoming eligible for the total pay scale, the recruit has to undergo a period of nearly 16 months in training, which includes the foundation course in Mussoorie and the revenue course in the National Academy of Direct Taxes in Nagpur.

IRS Officer Salary During Training

Recruits do not have to wait till their confirmation to earn. In the 16-month probation period, they receive a stipend equal to the basic salary of an Assistant Commissioner amounting to Rs 56,100 per month, minus mess and hostel allowances.

The training begins with a common Foundation course at the Lal Bahadur Shastri National Academy of Administration in Mussoorie, along with other probationers like IAS and IPS recruits. 

Subsequently, the recruits undergo their training in the National Academy of Direct Taxes in Nagpur, followed by attachment in the field and exposure outside India.

Allowances and In-Hand Salary

Basic Salary is just the starting point. There are three additional payments on top of that, which determine how much salary an officer ends up receiving. 

The following table describes each of the above and explains how each of them is computed.

Allowance	Rate	What It Means
Dearness Allowance (DA)	60% of Basic Pay	Revised every January and July to offset inflation. Raised to 60% with effect from 1 January 2026.
House Rent Allowance (HRA)	30% / 20% / 10% of Basic Pay	Rate depends on city category (X, Y or Z). Officers who take government housing give up this allowance instead.
Transport Allowance (TA)	Rs 7,200 + DA on TA	Fixed monthly amount for officers at Level 9 and above posted in X-category cities. Lower rates apply in smaller cities.

Here is what that looks like in practice for an entry-level Assistant Commissioner of Income Tax posted to a metro (X-category) city, before any deductions.

Salary Component	Calculation	Amount (Rs)
Basic Pay	Level 10, Cell 1	56,100
Dearness Allowance	60% of Basic Pay	33,660
House Rent Allowance	30% of Basic Pay (X city)	16,830
Transport Allowance	7,200 + 60% DA on TA	11,520
Gross Monthly Salary	Sum of the above	1,18,110
NPS Deduction	10% of Basic + DA	-8,976
Approximate In-Hand Salary	Gross minus NPS and minor deductions	~1,05,000

IRS Officer In-Hand Salary by Years of Service

Since promotion entails movement from one pay grade to another, the in-hand salary increases drastically with experience. The figures given below are based on the same X-city DA, HRA and TA rates given above and assume that the officer enjoys HRA and not government accommodation.

Years of Service	Typical Rank	Basic Pay (Rs)	Approx. Gross Salary (Rs)
0 years  (on joining)	Assistant Commissioner	56,100	1,18,000
4 years	Deputy Commissioner	67,700	1,40,000
10-12 years	Joint Commissioner	78,800	1,61,000
17 years	Additional Commissioner	1,18,500	2,37,000
20-25 years	Commissioner	1,44,200	2,86,000
25-30 years	Principal Commissioner	1,82,200	3,58,000
30-33 years	Chief Commissioner	2,05,400	4,02,000
34-36 years	Principal Chief Commissioner	2,25,000 (fixed)	4,39,000

Since most of the officers at a grade higher than that of Commissioner receive government accommodation instead of HRA, the gross salary mentioned above is not their actual salary in most cases.

Perks and Benefits for IRS

The IRS salary is accompanied by several perks which are not included in the base salary package. 

The perks include accommodation in government buildings or a housing allowance, insurance under the Central Government Health Scheme for themselves and their dependents, and Leave Travel Concession on payment.

Officers of the grade Joint Commissioner or above are provided with a car for official use, and senior officers working in investigation/enforcement are provided with security cover. 

All officers joining service post 2004 make pension contributions to the National Pension Scheme with the government matching them.

IRS Salary vs IAS Salary

Both IRS and IAS employees at the same grade receive the same basic salary, as both of these services have the same pay matrix as per the 7th CPC and join from Level 10. 

There is no variation in the pay scales on the basis of the service. The only difference lies in the cadre system and the perks associated with it.

Parameter	IRS	IAS
Recruiting Exam	UPSC Civil Services Examination	UPSC Civil Services Examination
Entry Pay Level	Level 10	Level 10
Starting Basic Pay	Rs 56,100	Rs 56,100
Service Type	Central Service, no state cadre	All India Service, allotted a state cadre
Training	LBSNAA, Mussoorie, then NADT, Nagpur	LBSNAA, Mussoorie, followed by district training
Typical Postings	Income Tax Department, tax administration	District administration, state and central secretariats
Highest Post	Chairman, CBDT (Apex Scale)	Cabinet Secretary (Level 18, Rs 2,50,000)
Distinct Perks	CGHS, official vehicle from Joint Commissioner grade	District bungalow, sumptuary allowance, wider administrative control

In simple terms, a revenue officer and a civil service officer get paid the same amount of basic salary depending on their level. 

The only thing that distinguishes the two types of employment is the type of job and administrative powers involved, and not necessarily the salary paid.

Promotion Timeline and Career Growth

The system of promotion at the IRS is based on a combination of seniority and vacancy; hence, the actual time period may vary according to batches, but in general this trend has worked well for the majority of IRS Officers that were inducted after the 2013 cadre restructuring.

Assistant Commissioner on induction, followed by Deputy Commissioner after four years, Joint Commissioner within ten to twelve years.

Additional Commissioner after seventeen years, Commissioner between twenty and twenty-five years, Principal Commissioner after twenty-five to thirty years, and finally Chief Commissioner and Principal Chief Commissioner just before retirement.

Conclusion: Highest IRS Salary Is ₹2.25 Lakh Monthly

The 8th Pay Commission was set up on 3rd November 2025, with recommendations expected by mid-2027, so the present IRS basic pay would undergo changes in the future. 

For now, however, Dearness Allowance could be increased to 63% from 60%, as of July 2026, pending cabinet approval.

There is a gradual increase in the pay of IRS officers with seniority, not rapid growth. Though there is a possibility of becoming a CBDT Member/Chairman for top-level officers, there are greater increases in salary after about 35 years of service.

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